Payroll preparation. Calculation of payroll by salary: example. Incidents of incorrect accrual

What is the procedure for calculating salaries step by step? For beginners, this information is of great importance. Usually accounting formalities and charges are made in a special accounting software 1C. It records all the operations of the enterprise. This article will talk about how to make registration and payroll. Step by step, for beginners, an algorithm for the actions of all the necessary accounting operations will be prescribed.

Registration and calculation of salaries

Taking into account the established salary, benefits, sick leave, vacation payments, bonuses, allowances and fines, an accrual is made every month wages employees of a company, firm or institution. During the issuance of payments to accountants, it is important not only to correctly calculate, issue, but also document these operations. The whole procedure is quite complicated for novice accountants, however, experienced employees also update their knowledge all the time, read news in this area and get acquainted with new orders.

Documentation of settlements is part of the accounting for payroll calculations, since the fee is charged for recording working hours. For time wages, the T-thirteen timesheet is used. This is an internal document that is issued to all employees upon admission to work.

Documents required for the calculation and calculation of salaries

Before you understand the calculation of salaries step by step (for beginners, detailed information is given below), you need to familiarize yourself with the types of documents for which payments are issued. For registration and calculation of wages, special sheets are used. According to the law (Art. 9) 402-FZ of December 6, 2011 "On accounting", all documents and statements for accounting are developed according to standard requirements. But the state does not prohibit enterprises from developing such statements on their own. It is only necessary to approve new forms in the order on accounting policy.

Settlement document T-fifty-one is one of the main accounting documents, which is used to calculate payments to employees of the enterprise. The form is filled in as follows: opposite the last name, first name and patronymic of the employee is his Personnel Number, job title, rate according to the contract, the number of hours per month and the amount of payments. This statement must be signed by the accountant who prepared it.

Payroll T-53 is a statement that confirms the fact that employees have been paid wages. It is convenient to use, since with the help of such a document you can immediately calculate the payment a large number workers.

T-49 - statement primary accounting, is necessary for calculating wages. It is used in small firms with a small number of workers. If you use this statement, then documents T-51 and T-53 are not drawn up.

When to pay salaries

Regardless of the number of working days of employees, it should be charged for the hours worked from the first to the thirtieth day or from the twenty-eighth to the thirty-first number. These conditions of accrual are specified in the law of the Russian Federation, article one hundred and thirty-third of the Labor Code.

Bonuses are paid at the time of payment of the basic salary or in the manner specified in the company's documentation. The enterprise pays the benefits as soon as the rights to receive them arise.

The salary is given by the cashier. The payment is issued at the cash desk of the company or transferred to the employee's personal bank account. Enrollment takes place according to the data in payroll T-53. The statement for issuing money T-53 is transferred to the cashier for five days, after which it is closed. Upon receipt of money, employees leave their signature on the form.

Payroll step by step for beginners: postings

In accounting, there are certain rules that govern the filling of data in the program. You cannot violate these rules, as you can distort the data of all accounting... The latter will lead to errors, which will be very difficult to fix. Perhaps this will be the reason for reprimanding the accountant or dismissal.

To record the amount of an account in accounting, you need to create an account transaction with certain rules. In the transaction, you must specify: the credit of the accounting account, the debit of the accounting account and the amount. A transaction is a computer or paper journal entry that records the change in the debit of one account and the credit of another, and displays the same amount.

Transactions must be created according to certain rules. What is forbidden to enter:

• you cannot write the amount to one account without marking another account;
• using the same transaction, you cannot write two different amounts.

Such rules prevent incorrect information from entering the accounting, which makes it possible in the end result to safely bring the balance sheet.

What else should I mention when talking about payroll step by step (for beginners)? Postings in 1C can be created in two ways:

• enter in the form of a document, indicating the debit of the account, credit and amount;
• with the help of a document that will conduct the postings itself according to a specially written program algorithm.

Usually the salary is paid from the cash desk, so a certain amount is withdrawn from the current account based on the check. To do this, you must use the wiring D50 and K51. This amount can be kept by the cashier for only three days. If the payment is not made within a certain period, the money is returned to the bank on the basis of an announcement for a cash installment. Posting K50 and D70 displays the salary payment.

Account seventy in accounting

Companies and firms use the score of seventy to display and to pay remuneration - these are payments to employees for wages. On account seventy, postings are made for all types of payments:

• salaries;
• bonuses, bonuses;
• allowances and surcharges;
• sick leave, benefits, vacations.

Also, with the help of the account, pensions are calculated and paid to working pensioners, and alimony deductions for certain employees are paid. Usually one such account is used to account for one employee of the enterprise.

Payroll step by step for beginners in 1C

How to use account seventy and calculate employee benefits in the 1C program? Payroll step by step for beginners is described below:

1. In the program, you need to go to the "Salary" tab - "Payroll to employees of the organization".
2. In the open form, you must indicate the division.
3. The date on the form is set automatically (last day of the month).
4. Press the Fill button on the toolbar. After that, the program will automatically pull up the entire list of workers from the directory "Employees of the enterprise".
5. In the column "Result" the employee's salary will be automatically set. It can be manually changed.
6. In the field "Code personal income tax»Income tax is automatically calculated.
7. After entering all the necessary data, you must save the document by clicking the "OK" button.

1C-FIREPLACE program

1C-KAMIN program is developed for calculating salaries, taxes, insurance premiums, for and for preparing reports. It is used in large enterprises and small firms, in any field of activity. Includes everything tax regimes: ESHN, USN, UTII. Its advantages are as follows:

• the program does not require modifications for each enterprise;
• uncomplicated interface;
• you can calculate payroll for employees of several companies;
• the program has built-in "1C-Reporting" (sending reports on the enterprise to the Pension Fund of the Russian Federation, FSS, IFTS);
• you can use 1C-Connect and 1C-Link.

FIREPLACE program

What opportunities does the program provide for an accountant during payroll calculations? The program performs a number of necessary calculations that are necessary when calculating payments. Feature list:

• calculation and crediting of wages for departments, sources of income, periods of accrual;
• payment and calculation of salary and tariff, piece-rate payment, as well as crediting allowances and bonuses;
• accrual based on the average salary ratio (travel and vacation pay);
• calculates social benefits;
• conducts payment for seniority and payment for KTU.

Sequence of payments

How to make payroll using the program? Payroll step by step for beginners in the FIREPLACE:

1. You need to go to the tab "Payroll" and click on the navigation bar "Types of calculation". The types of accruals are income in premiums, allowances, etc.
2. To introduce a new charge, you must click the "Create" button. There are three tabs in the form of a catalog item.
3. In the accrual field, you must enter the name of the accruals.
4. Choose the type of income.
5. In the "Type of income for insurance premiums" field, you must specify the method of calculation that is taxed.
6. Indicate the cost item.
7. If the payment is calculated as a percentage of the amount of other charges, then you need to check the box in the empty window "There is a base". After checking the box, the "Base" tab is activated in which the accrual base is indicated.
8. If you put the checkbox "Do not index" in an empty window, then the accrual will not be indexed.
9. It is necessary to save the element of the reference book with the button “Save”.
10. In the tab "Included in the base" it is necessary to create accruals, deductions and deductions.
11. To save the entered data, you need to click the "Save and close" button.

Piecework wages

Piecework payment is a calculation based on the quality and quantity of work done. It can be divided into individual pay and brigade pay. An individual charge is paid to one person for performing a certain type of work. The brigade accrual depends on the amount of work and individual salary, the entire team.

Piecework wages can be divided into certain types. There are 4 types of piecework payments:

1. Simple piecework- This is a payment that is based on rates and a unified tariff and qualification reference book of work and profession.
2. Piece-bonus- this is a payment not only for the production of products, but also bonuses.
3. Piece-by-piece progressive is a piece-rate payment, in which products that have been produced within the normal range are paid at a piece-rate.
4. Accordnaya is a piece payment.

How to make payroll step by step for beginners on piecework payment? To do this, you need to perform certain actions:

1. Customize the type of calculation.
2. Introduce technical operations.
3. Introduce a piecework outfit.
4. Calculate and calculate the salaries of employees of the enterprise.

Calculation of salaries in 1C 8.2

In 1C version 8.2, there are two ways of calculating and calculating salaries step by step for beginners. You can calculate manually using documents in a specific sequence. You can also use the Payroll Assistant. Payroll step by step for beginners without using the "Payroll Assistant" implies the following actions:

1. Enter all cadre orders.
2. Entering unchanged surcharges and surcharges.
3. Calculation of payments for one month.
4. Crediting insurance premiums with payroll.
5. Formation of a payroll.

Salaries in budgetary organizations

In what order is the payroll process step by step for beginners? It is necessary to take into account and regulations that govern the charging of payments.

In order to streamline and normalize wages for state employees, the law introduced:

1. Unified tariff scale.
2. Hourly wages.
3. Tariff categories.

Calculation of the average salary in the Russian Federation 2017

In 2017, as in previous years, according to the law, in accordance with article one hundred and thirty-sixth of the Labor Code of the Russian Federation, wages should be charged twice a month. If the employer violates the conditions, it may incur administrative liability. Therefore, salary calculation step by step for beginners should be carried out with the following types of payments:

1 Advance payment from future salaries. It makes up a certain percentage of the basic payment.

2. Salary for a full working month. Depending on the working days, it can be charged both for one half and for two halves of the month.

The main indicators of the average salary in 2017:

• the amount of payments that were accrued in one year;
• working time according to the calendar for twelve months;

To calculate the average wage, use the formula: Average salary = Payments per year / for twelve months.

In accordance with the contracts concluded with employees for the fulfillment of the stipulated job descriptions duties, the employer, regardless of who he is, an entrepreneur or entity, must calculate and pay remuneration in a timely manner. At the same time, the legislation establishes the minimum wage.

Salary is the remuneration that a business entity must pay to its employees.

Its size is determined by the labor contract signed by the employee with the management of the company. At the same time, the employer determines the salary based on the current at the enterprise, as well as such local acts as the Regulation on remuneration, Regulation on bonuses, Internal regulations, Collective agreement, etc.

The Labor Code of the Russian Federation determines the provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment for labor can be carried out either for the time worked or for the work performed.

The main document in its definition is. It is required in all wage systems. To calculate piecework wages, orders and other documents for accounting for production are also required.

Also, the Regulations may provide for bonuses as incentive payments.

According to the current standards, employees are paid not only remuneration for their work, but also the time of rest, downtime, periods of disability, as well as other compensation payments.

There are surcharges for work on weekends and holidays, overtime and night hours, as well as surcharges for combining, special conditions labor, etc. In any case, when calculating these amounts, you need to take into account the information in the timesheet, the relevant legislation, etc.

In addition, it is necessary to take into account the locality in which the organization or individual entrepreneur carries out its activities, since regions and oblasts can establish regional multiplying coefficients, as well as "northern" allowances. So, for example, when carrying out activities in the Sverdlovsk region, the employer must add another 15% to the wages. But such coefficients are far from being in all regions, as in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, salaries must be paid at least twice a month. The calculation should be based on the actual hours worked by employees in each part of the month. Pay fixed amounts in advance, if they do not correspond to the report card, is a violation and may result in the employer being held liable.

The main document for calculating salaries is, according to which the salary is calculated and according to which it is paid, or the same. Here, not only the accrual amounts are fixed, but also deductions from the salary are made.

Minimum wage

The legislation sets the minimum monthly wage. It is necessary to regulate remuneration when it is defined in labor contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to set an employee wages less than this amount, provided that he has worked for the standard duration.

This amount is approved every year, and sometimes several times during a given period. There is a common minimum wage for the whole country, as well as a regional one. It is also used in the determination of various benefits, including benefits for incapacity for work in the absence of seniority.

It should be noted that if an organization operates in an area where they apply district coefficients or "northern" allowances, then the minimum wage in the company is compared with the state established before the application of these allowances.

Important! From 01.01.2016 the minimum wage in Russia is 6204 rubles. We also draw your attention to the fact that there was a repeated increase in the minimum wage since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles begins to operate. Note that the regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Employee payroll taxes

Personal income tax

According to the Tax Code of the Russian Federation, the employee's income, which includes almost all payments provided for by the concluded labor contract, must be taxed on the income of the individual entrepreneur. The obligation to calculate and pay is borne by the employer, who at the same time acts as a tax agent. That is, he deducts taxes from wages before paying them.

There are two rates that are used to determine the tax on the salary of a resident - 13% and 35%. The first is mainly used to calculate income tax on the wages received by the employee, it is also used to calculate the tax on income received on dividends (until December 1, 2015, dividend income was calculated at a rate of 9%). The second applies if the employee receives gifts, winnings from an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the territory of the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! Organization or individual entrepreneur, as tax agent must calculate and pay personal income tax from the income received by citizens, after which reporting is provided - once a year and quarterly.

Other payroll taxes are currently not provided.

Tax deductions

The Tax Code of the Russian Federation makes it possible for an employee to use, if any, the following deductions when calculating tax:

• Standard - provided for children, as well as, in certain cases, for the employee himself;
• Social - this deduction represents a reduction in the tax base by the amount of expenses for education, medical treatment, etc .;
• Property - a person can use it when buying or selling property (cars, houses, apartments, etc.);
• Investment - it can be used when performing transactions with securities.

These standard tax deductions are applied after the company has paid the personal income tax budget and do not affect tax base when calculating taxes on employee wages.

Standard deductions for children in 2017

The main benefit for personal income tax is an standard deduction for children. Its size depends on their number, as well as the state of health of the child:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (6,000 rubles for trustees) for each disabled child under 18 years old or up to 24 years old when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. Monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17 400 rubles. However, having written an application for the application of deductions, he has the right to reduce the tax base on his salary by 2800 rubles for two children.

Applying the deductions, we get the following:

The base for calculating income tax will be 20,000 - 2800 = 17,200, so personal income tax will be 17,200 * 13% = 2,236 rubles in this case. The employee will save 364 rubles. In some cases, the employer pays himself income tax without charging these amounts from the employee, so it is always worth applying this benefit.

If the employee is the only parent, then the amount of this deduction is doubled.

Important!These benefits can be used as long as the employee's earnings from the beginning of the year cumulatively do not exceed 350,000 rubles. In the month where this amount has exceeded the allowable threshold, the deduction is not applied. From the beginning of the next year, the deduction base is calculated from zero. To receive it, the employee must write to the employer.

Employee Income Tax Benefits:

• 500 rubles a month is given to Heroes of the USSR and Russia, participants in hostilities, war veterans, blockade-Leningraders, prisoners, disabled workers of groups 1 and 2; as well as those who took part, evacuated during the Chernobyl accident, etc.
• 3,000 rubles - to victims of radiation exposure, invalids of the Second World War and other hostilities.

Employer payable taxes

When paying salaries to their employees, any employer must calculate and pay insurance premiums for this amount.

Taxpayers in the general regime and "simplified" taxpayers use the general tariff, which is equal to 30% (PFR + MHIF + FSS). However, there are limits to the size of the base, upon reaching which interest rate subject to change.

Payroll taxes in 2016 in percent table:

The maximum base for contributions for 2017 was established on the basis of Government Decree No. 1255 approved on November 29, 2016.

The base for insurance premiums is calculated for each employee separately. For this, a special card for accounting for the amounts paid can be used. But the firm can develop its own format for this document.

In addition, if the enterprise has workplaces with harmful or hazardous working conditions in accordance with the one carried out, it is necessary to charge additional payments to the employees employed there. The rate, depending on the conditions, varies from 2% to 8%. The base cap limitation is not applied to such charges.

Important! If the taxpayer is on the simplified system and is engaged in preferential treatment activities, then he does not pay contributions to medical insurance and social insurance at all, but in Pension Fund on preferential rate- only before reaching the limit base.

Payroll example

Let's say an organization or individual entrepreneur operates in the Sverdlovsk region. Consider the example of the manager Vasiliev, whose salary depends on the amount of time worked. In accordance with the staffing table, his salary is 50 thousand rubles per month. The employee has three minor children. The settlement month is June. According to the production calendar for 2016, there are 21 working days in June, but the employee only worked 20 days.

Step 1. Determination of salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. we divide by 21 days, we get 2,380.95 rubles. Now we multiply by the days worked: 2380.95 * 20 = 47 619 rubles.

Step 2. Surcharge coefficients

Due to the fact that the organization works in the Sverdlovsk region, the employee must receive a bonus of 15%. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3. Applying deductions

The next step is to take into account the deductions due to the employee, if any. In our case, Vasiliev has 3 children. For the first two, he is entitled to 2800 rubles, and for the third already 3000 rubles, in total we get 5800 rubles. Before applying the due deductions, it is necessary to compare his income from the beginning of the year with the threshold set for 2016 of RUB 350 thousand, exceeding which the deduction is not applied.

In our case, the income since the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax, we will take the amount 54761, 85 - 5800 = 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount taking into account the application of deductions and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary "on hand"

After income tax is deducted from the employee's income, he should receive 54 761.85 - 6365 = 48 396.85 in his hands.

Step 6. Calculation of taxes paid by the employer

Further, the employer must from own funds calculate and pay taxes to the Pension Fund, MHIF, FSS and contributions from accidents in accordance with the established rates indicated in the table above. Taxes will be calculated on wages, before deducting personal income tax from it, i.e. from the sum 54761, 85, we get:

PFR (22%) = 54761, 85 * 22% = 12 047, 61 rubles.

MHIF (5.1%) = 54761, 85 * 5.1% = 2792.85 rubles.

FSS (2.9%) = 54761.85 * 2.9% = 1588.09 rubles.

Contributions from accidents (0.2%)= 54761, 85 * 0.2% = 109, 52 rubles.

The total amount of taxes paid by the organization for the employee will be: 16 538.07 rubles.

Attention! To calculate the salary of an employee and taxes, you can use ours, which calculates in two variations: you can enter the salary before tax and based on the salary “on hand”.

Salary payment deadline

In June, amendments to the Labor Code were adopted, which re-determine the deadline for payment of wages in 2016 to an employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was charged. In this case, the payment must be made at least every fortnight. This means that the advance must be paid no later than the 30th day of the current month, and the rest - no later than the 15th day of the next month.

At the same time, the exact date when these events occur must be fixed in local acts according to the internal order, employment contract, wage regulations, etc.

Also, the same amendment increased compensation for delayed wages. Now it is calculated as 1/150 Key rate Central Bank of the amount of unpaid earnings for each day of delay. Got bigger and administrative fines for this offense imposed on an official, entrepreneur or firm.

Payroll tax payment deadlines

A single date was introduced in 2016 personal income tax transfers from the salary. Now it needs to be transferred to the budget no later than a day after the employee is paid the salary. It does not matter in what way it was produced - on a card, from a checkout or in any other way. However, this rule does not apply to sick leave and vacation pay.

For these two types of payments, the income must now be transferred no later than the last day of the month where they were made. This makes it possible not to pay tax to the budget for each employee, but one payment for all at once.

In case of late payment of tax, penalties may be charged. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pension, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a day off or a holiday, then the period is postponed to the first working day after the rest.

The procedure for calculating wages- this is the procedure for calculating the main and additional payments to the employee, who are entitled to him in connection with the performance of the activities provided for by the employment contract. How the accrual is made and how it is formalized, we will consider in this article.

What determines the correct payroll: step by step for beginners?

In order to correctly calculate wages, an authorized person of the organization (usually an accountant) needs to know the following:

1. Compulsory monetary remuneration for the work of an employee must be paid at least 1 time every fortnight, that is, at least 2 times a month. In this case, the payment deadline must come no later than 15 calendar days from the day the period during which the salary was accrued was completed (part 6 of article 136 of the Labor Code of the Russian Federation).
2. The amounts of salary and allowances are recorded in the order on the admission of a citizen to work, drawn up on the basis of an employment contract (Article 68 of the Labor Code of the Russian Federation). It also indicates the date from which the workday should be started. It should be borne in mind that the salary is set on the basis of the payment systems provided for in the organization, the norms of the collective agreement, agreements, as well as other local acts of the organization (Article 135 of the Labor Code of the Russian Federation).
3. For the correct calculation of salaries, you need to keep track of the time that is necessary to fix the periods actually worked by the employee (part 4 of article 91 of the Labor Code of the Russian Federation).
4. When calculating wages, employees must take into account the tax deductions due to them, as well as the amount of deductions:
   • Personal income tax in the amount of 13% of the amount of income (Chapter 23 of the Tax Code of the Russian Federation);
   • other types of deductions and their amounts specified in Art. 137, 138 of the Labor Code of the Russian Federation.

How is the salary calculated upon dismissal?

The employer is obliged to make the final settlement with the employee on the last working day of the employee (part 1 of article 140 of the Labor Code of the Russian Federation). Accrued amounts must include:

• salary for the days that were taken into account by the employer as the shift worked by the employee (Article 140 of the Labor Code of the Russian Federation);
• compensation amount for vacation days not used by the employee (part 1 of article 127 of the Labor Code of the Russian Federation);
• severance pay- in cases prescribed by law (part 1 of article 178 of the Labor Code of the Russian Federation).

It is worth noting, despite the fact that from all over material benefits the employee is withheld personal income tax, severance pay is subject to this type of taxation only in terms of exceeding the average earnings by 3 times, and for persons working in the Far North - 6 times (clause 3 of article 217 of the Tax Code of the Russian Federation).

Don't know your rights?

Primary documents for payroll in 2017-2018

Every fact economic activity the enterprise must be documented and formalized by drawing up a primary document (part 1 of article 9 of the law "On accounting" dated 06.12.2011 No. 402-FZ). Since the beginning of 2013, the law has allowed organizations to use their own templates primary documents, however, enterprises still continue to use the familiar uniform forms approved by the Goskomstat of the Russian Federation by decree of 05.01.2004 No. 1.

In 2018, there were no changes in how the payroll was done in 2017. You still need to complete the following documents:

• a time sheet, which records the time used by the employee to carry out his labor function (No. T-12);
• statements for the calculation and payment of wages and deductions from it (No. T-49,51,53);
• the journal in which the aforementioned statements are registered (No. T-53a);
• personal account reflecting monthly information about the salary accrued to the employee during 1 calendar year (No. T-54).

In addition, the accountant must rely on staffing table organizations, orders for the admission, transfer or termination of work by employees, orders for incentives, vacation schedules, travel reports and other documents affecting the establishment of the amounts of monthly remuneration.

So, the procedure for determining the amounts of settlement with an employee for the period worked by him, as well as their accrual, is a very responsible event that belongs to the competence of the organization's accountant. Thus, only strict adherence to the procedure for calculating wages, correctly drawn up documents and paid wages on time will prevent violations and avoid inspections of the enterprise by the regulatory authorities.

In previous articles, we examined the employees of the enterprise, noted the transactions that need to be reflected in the accounting department for payroll, insurance premiums, withholding personal income tax and salary payments, see them in. For a more visual representation, consider an example in numbers.

Examples of payroll in 2017- (all changes taken into account).

Initial data for calculating wages:

The organization has 4 employees in its staff: director, accountant and 2 managers.

We will calculate and calculate salaries for September 2015. We will conventionally assume that for the first 8 months of the year all employees received their full salary, did not get sick and did not go on vacation.

For convenience, we will summarize employee data for September in a table:

Information about the days worked is taken from the timesheet, a sample of which can be downloaded.

Calculation example

Salary calculation for the 1st employee - director Legachev:

When calculating, we will rely on the stages described in.

For convenience, in this payroll example, all calculation data have been rounded to the nearest whole rubles.

1. Payroll preparation

Legachev worked the entire month in full, his salary consists of a salary and bonus. There is no premium in September.

Salary for September = 60,000

1. Accounting for deductions

Legachev has two children, for each a deduction of 1400 is allowed, but this deduction is valid until the salary, calculated from the beginning of the year on an accrual basis, reaches the maximum value of 280,000 rubles, from January 1, 2016 - 350,000. Legachev's earnings since the beginning of the year has reached 480,000, which is more than the limit value, so he does not receive deductions in September.

1. Withholding personal income tax

Personal income tax is defined as 13% of (the amount of salary calculated in the first paragraph minus deductions).

Personal income tax = (60,000 - 0) * 13% = 7800

Thus, Legachev will receive (60,000 - 7800) = 52,200
Calculation for the 2nd employee - accountant Smirnova:

1. Payroll calculation

In September, Smirnova worked only 15 days, so the salary corresponding to the hours worked will be determined as Salary * days worked / 21. The accountant is not entitled to a bonus.

Salary for September = 20,000 * 15/21 = 14286

1. Accounting for deductions

Smirnova has 1 child, her salary since the beginning of the year is 160,000 rubles, which is less than 280,000 rubles, she is entitled to a deduction for a child of 1,400 rubles.

1. Withholding personal income tax

Personal income tax = (14286 - 1400) * 13% = 1675

On the hands of Smirnov will receive (14286 - 1675) = 12611

Calculation for the 3rd employee - manager Petrov:

1. Payroll calculation

The month has been worked out in full, plus Petrov got a prize of 10,000

Salary for September = 25000 + 10000 = 35000

1. Accounting for deductions

Petrov has three children, the first two are entitled to deductions of 1,400 rubles, for the third - 3,000 rubles, in addition, Petrov, as a veteran, is entitled to a deduction of 500 rubles. Total total deduction amount = 1400 + 1400 + 3000 + 500 = 6300.

1. Withholding personal income tax

Personal income tax = (35000 - 6300) * 13% = 3731

In his hands Petrov will receive (35000 - 3731) = 31269

Calculation for the 4th employee - manager Serov:

1. Payroll calculation

Salary for September = 25000 * 20 days. / 21 days = 23810

1. Accounting for deductions

Not allowed.

1. Withholding personal income tax

Personal income tax = 23810 * 13% = 3095

Serov will receive 23810 - 3095 = 20715 into his hands

Based on these data, either the T-49 payroll is filled in.

For clarity, let's summarize the data obtained in the example in a table for all 4 employees:

Payrollcarried out by methods that in many cases are fundamentally different. Let's study their essence and application procedure.

What are the types of wages?

In labor relations, several dozen types of wages can be distinguished. In a private enterprise, the salary can be presented (clause 2 of the Regulations on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of Russia dated 12.24.2007 No. 922):

• payments according to the tariff or salary - for the hours worked;
• payments at piece rates;
• percentage of sales (commission);
• non-cash income;
• royalties;
• allowances, surcharges, bonuses, rewards for the results of work;
• payments for special working conditions, etc.

In 2018, payroll in these varieties can be carried out using the widest range of methods. At the same time, these types of wages can be combined with each other in any way - in accordance with the remuneration system in force at the enterprise.

You can find out more about the application of various payment schemes in the enterprise in the article.

If we talk about traditional payroll schemes, then these include (letter from the State Planning Committee of the USSR, the Ministry of Finance of the USSR, Goskomtsen of the USSR No. 10-86 / 1080, Central Statistical Administration of the USSR dated 10.06.1975 No. AB-162 / 16-127):

• a time-based scheme, which is based on the calculation of salary payments based on hours worked;
• piece-work scheme, which is based on the calculation of wages for objectively measured or evaluated according to established criteria.

Let's study in more detail how salaries are calculated within the framework of the 2 most common payment schemes - time-based and piece-rate.

How is salary calculated for time-based wages?

Time-based (time-bonus) wages are most often found in the following 2 types:

1. When the salary is calculated on the basis of the employee's monthly salary (supplemented in the prescribed manner by bonuses for labor results).

In this case, the formula is applied to payroll:

SALARY = (OP / RD) × OD,

Salary - salary for settlement period;

OP is the employee's salary, supplemented by bonuses, if any;

РД - the number of working days in the month, which includes the billing period;

OD - days worked in the billing period.

Attention! Payment of wages must be made at least 2 times a month (Article 136 of the Labor Code of the Russian Federation), therefore the billing period cannot exceed half a month (letter from the Ministry of Labor and Social Protection of Russia dated 09.21.2016 No. 14-1 / B-911). In this case, payroll is displayed in the accounting registers on the last day of the month.

1. When the salary is calculated based on the tariff rate calculated for 1 hour or 1 day.

In this case, the following formulas are applied to payroll:

• at hourly pay labor:

SALARY = HTS × HH,

ChTS - hourly wage rate under an employment contract,

OCH - the number of hours worked for the reporting period;

• with daily wages:

Salary = TPA × OD,

where TPA is the daily rate under the employment contract.

Moreover, in both cases, the employee receives payment for weekends and holidays:

• when doing work on weekends and holidays- at a double tariff rate (Article 153 of the Labor Code of the Russian Federation);
• when resting on such days - in accordance with the local standard (Article 112 of the Labor Code of the Russian Federation).

In the scenario under consideration, salary calculation is carried out taking into account that the employer is obliged to establish monthly rates (Articles 160, 162 of the Labor Code of the Russian Federation):

• by time of work;
• for development.

The basis for such norms can be, for example, typical indicators for the industry in which the employing firm operates.

If the standards established by the employer are met, the employee in any case receives a salary of at least minimum size wages established in the constituent entity of the Russian Federation (Art. 133 of the Labor Code of the Russian Federation).

Now - about how wages are calculated under a piecework scheme.

Calculation of wages with a piece-rate pay system: nuances

With piecework wages, as with the second option of time wages discussed above, the employer also sets monthly norms for working hours and output. Exceeding the relevant standards can increase piecework wages:

1. Proportional to production.

Example

Electrical engineer Ivanov works at a TV assembly plant. He receives a salary on a piece-rate scheme, in which the employer has set a standard for the assembly of 2 televisions in 8 working hours. When it is completed, Ivanov receives 2,000 rubles (tariff: 1,000 rubles for 1 assembled TV set).

For each next assembled TV, Ivanov receives 1,000 rubles, regardless of the volume of production.

1. Using a progressive scale.

Example

Machine operator Petrov works at a fastener production plant in a bolt production workshop. He receives a piecework wage, at which the employer sets the production rate: 100 bolts for 8 working hours. When it is performed, Petrov receives 390 rubles (the tariff is 3 rubles 90 kopecks for 1 bolt).

For every 50 following bolts assembled, Petrov receives 10 rubles apiece. For every 50 following them - 20 rubles. For each subsequent bolt - 30 rubles.

In some cases, a regressive scale can also be used. For example, when the production model of an enterprise requires workers to perform as accurately as possible planned indicators without significantly exceeding them (as an option, in order to increase the efficiency of control over the costs of raw materials and materials).

A separate type of salary is the one that is paid during the employee's business trip (Articles 139, 167 of the Labor Code of the Russian Federation). Let's study the specifics of its calculation.

Payroll on a business trip: nuances

Remuneration for the work of a person on a business trip is a special type of wage - average earnings during the business trip.

It is calculated by the formula:

SK = RDK × SZ,

SK - salary for the period of a business trip in the form of average earnings;

RDK - the number of working days within the business trip;

SZ is the average earnings of an employee.

The SZ indicator is calculated by the formula:

SZ = BASE / OD,

BASE - the amount of the employee's earnings for the billing period;

OD - the number of days worked for the billing period.

The billing period is taken as 12 months preceding the day of the employee's departure on a business trip.

The OD indicator in 2017 is calculated using the formula:

OD = MES × 29.3 + ODNM / KDNM × 29.3,

MES - the number of full months in the billing period;

ODNM - the number of days worked in all incomplete months labor activity in the billing period;

KDNM - the number of calendar days in all incomplete months in the billing period.

When calculating the BASE indicator, the calculation is not taken into account vacation payments, sick leave, other travel expenses, expenses reimbursed by the employer and other payments named in paragraphs. 3, 5 provisions of the decree No. 922.

When calculating the RDK indicator, the days of an employee on the road are taken into account (including the day of leaving his city and the day of returning to it).

Weekend business trip: how salary is calculated

How do I calculate my weekend salary during a business trip? This problem is solved by applying the formula:

RVK = DT × RV × 2,

DT is the employee's daily rate in accordance with the accepted wage system (letter from the Ministry of Labor and Social Protection of Russia dated December 25, 2013 No. 14-2-337);

РВ - worked days off.

The DT indicator can be directly defined in the employment contract or calculated using the formula:

DT = OKL / RDM,

OKL - salary (with allowances and bonuses, if they are provided for by the contract) for the month in which the person was on a business trip);

RDM is the number of working days in the corresponding month.

In addition to the salary in the form of average earnings, the posted employee is also paid per diem.

You can find out how the daily allowance is calculated in the article .

Payroll and taxation in 2017-2018

An employee's wages, including those provided by vacation pay and travel allowances, are subject to:

1. Personal income tax at the rate:

• 13% - if the employee has tax resident status;
• 30% - if the employee does not have resident status.

In the case of applying the tax deduction of personal income tax at a rate of 13% is not charged in terms of the amount of salary within the limits of the deduction. At personal income tax rate a 30% deduction cannot be applied.

Personal income tax on salaries is charged at the moment of recognition of it as income - on the last day of the month for which the salary is calculated (clause 2 of article 223 of the Tax Code of the Russian Federation). Withheld - at the time of payment. Transferred to the budget - no later than the next business day after payment.

Thus, if income is transferred to the employee by the end of the month, then personal income tax is withheld and transferred to the budget only from the next next payment.

1. Contributions to social funds(most of which are collected through the Federal Tax Service):

• in the FIU;
• to the FSS (without the mediation of the Federal Tax Service, the fund collects contributions for injuries);
• in FFOMS.

Contribution rates are divided into standard and reduced rates, which are set for certain categories of enterprises. Contributions are credited to salaries without deducting personal income tax.

You can find out more about the size of the rates on contributions to social funds in the article .

The deadline for payment of all contributions is by the 15th day of the month for which the employee was paid.

Outcomes

The procedure for calculating wages depends on the system of remuneration adopted at the enterprise (enshrined in the employment contract): piece-rate and time-based. Work remuneration during the employee's business trip is calculated in a special order.